Dispute Over Maize Starch Classification: Ruled Not to Be Modified Starch Under Tariff Heading 35.05.

Whether the goods are maize starch classifiable under Tariff heading 11.03 or it is modified maize starch classifiable under Tariff heading 35.05 - there is no basis whatsoever to conclude that the impugned product was ‘modified starch classifiable’ under chapter 35 of Central Excise Tariff. - AT .....

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